Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Church and estate

02 October 2012
Issue: 4373 / Categories: Forum & Feedback , Income Tax
Readers consider whether donations made by local residents to a church, on the land of which they park their cars, might be subject to a gift aid declaration

Car parking is in short supply in the village where I live. The houses were all built before the age of the motor car so there is little off-road parking and very few garages.

When things are really tight and we try to do this as rarely as possible I and some of my neighbours park our cars in the church car park which sports a hand-painted wooden sign proclaiming: ‘Church congregation only – no unauthorised users [sic]’.

The previous vicar had a rather strict interpretation of this sign and I believe there were a few “lock-ins” so this facility is used only when necessary.

We now have a new vicar who seems to take a more relaxed view of things and I have wondered whether the “parkers” could do something in return.

While loading some lupins into the back of the estate car at...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon